<?xml version="1.0" encoding="utf-8"?>
<!-- Copyright 2008 XBRL International. All Rights Reserved. -->
<xbrl 
  xmlns="http://www.xbrl.org/2003/instance" 
  xmlns:link="http://www.xbrl.org/2003/linkbase" 
  xmlns:xlink="http://www.w3.org/1999/xlink" 
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
  xmlns:test="http://abc.com/test"
  xsi:schemaLocation=""
>
  <link:schemaRef xlink:href="link-roles-test1.xsd" xlink:type="simple" />
  <context id="I-2000">
    <entity>
      <identifier scheme="http://abc.com">abc</identifier>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <test:X   contextRef="I-2000">abc</test:X> 
</xbrl>
